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GOVERNANCE DAN KEGIATAN EKONOMI MASYARAKAT PERBATASAN TIMOR LESTE – INDONESIA (KASUS DAERAH ENCLAVE OECUSSE DENGAN NUSA TENGGARA TIMUR)
No full textEast Timor is a new country that has borders borders the sea with Australia and Indonesia, as well as the land border with Indonesia. Land border in the District of Bobonaro Regency, Regency of Belu District of Malacca, Covalima district of Malacca and Belu Oecusse Enclave Area, whereas the land borders with North Central Timor Regency and the Regency of Kupang, with the characteristics of the border region nearly the same or similar. Along the border line of 268.8 km2 potential problems. Mapping of the relationship between the State border management cooperation between East Timor and Indonesia from the perspective of the fulfillment of the economic rights of the Community border indicates the existence of three levels of the dimension of the problem, namely: at the local level, level national and regional/international level. Economic and trade views see the border region as a potential for the creation of a region-based development of trade relations between countries that are mutually beneficial. In view of this difference of various macro and micro economic factors between countries able to provide scenarios that could trigger a growth at the border as a platform for the exchange of production factors of profitable. This paper recommends that in addition to security-defense approach than in the border region with the approach ' core-periphery ', the approach of ' cross-border ' with activities of the economy that are ' complementary ' against the economy the neighboring country is a policy that can be reached by the local authorities in the border region to launch the construction of a welfare-based local economy and development in the border region is left behind.
Keywords: Governace; Indonesia-Timor Leste Border; The Economic Activities Of The Community Border
ANALISIS FINANCIAL LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN
No full textThis study aims to analyze financial leverage, liquidity and profitability of financial fraud statements in banking companies. Financial statement fraud (fraudulent financial statements) as an intentional or unintentional act or act, which causes financial statements to be materially misleading. The population used in this study is a banking company, while the sample used in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2015 - 2017. This research is a causative research, namely research designed to measure the relationship between variables research, or analyze the influence of a variable on other variables. Research design is a framework used in a study. The results of this research financial leverage have a significant effect on financial statement fraud. Liquidity has a significant effect on financial statement fraud. Profitability has no significant effect on financial statement fraud. Simultaneously financial leverage, liquidity and profitability together have a significant effect on financial statement fraud
PENGARUH NORMA SUBJEKTIF DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN
No full textThe biggest contribution from state revenues is from tax. Taxes are used for development from the center to the development in each region. The central government has authorized local governments to determine their own local tax policies in collecting or managing local taxes. Efforts made by the government in increasing taxpayer compliance is to provide motivation to taxpayers to obey paying taxes, mengadaka tax socialization, supervise and implement strict tax sanctions. This study examines the Subjective Norm Effect, and Tax Socialization to see the effect on Hotel and Restaurant Taxpayer Compliance. The formulation of the problem in this research is whether subjective norms and taxation socialization have an effect on hotel and restaurant taxpayer compliance. This research aims to prove empirically the influence of subjective norms and tax socialization on hotel and restaurant taxpayer compliance. This research was held at the Regional Revenue Agency of the City of Denpasar with a population of 93 samples. The sampling method used proportionate stratified random sampling, so the sample in this study amounted to 36 hotels and 57 restaurant tax payers. The analytical method used was the method of multiple linear regression analysis. The results of this research indicate that subjective norms and tax socialization have a positive effect on hotel and restaurant taxpayer compliance. Keywords: Accounts Receivable Turnover; Economic Rentability; Rentability of Own Capital; Working Capital Turnover
PRAKTEK AKUNTABILITAS DAN KOMPETENSI SUMBER DAYA MANUSIA UNTUK PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA
No full textThis study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management.This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in
the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The
study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that
received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear
regression analysis and resulted that the variables of accountability and competence of human resources had a positive
influence on the prevention of fraud in village fund management.
Keywords: accountability; competency of human resources; fraud; village funds.
Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas dan kompetensi sumber daya manusia terhadap proses
pencegahan fraud dalam pengelolaan dana desa di Provinsi Bali. Desain penelitian yang digunakan adalah kuantitatif dengan
metode survey. Sampel penelitian ini ditentukan dengan bantuan rumus slovin dengan jumlah sebesar 88 desa dinas di Provinsi
Bali yang mendapat bantuan dana desa. Data hasil jawaban kuesioner dari responden diuji dengan analisis regresi linier
berganda dan menghasilkan bahwa variabel akuntabilitas dan kompetensi sumber daya manusia memiliki pengaruh yang positif
terhadap pencegahan fraud pengelolaan dana desa.
Kata kunci: akuntabilitas; kompetensi sumber daya manusia; fraud; dana des
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textThis research was conducted to determine the cause of the decline and increase in the ratio of the company, and to find out and analyze the activity ratios and solvency ratios in measuring the financial performance of plastic and packaging companies listed on the Indonesia Stock Exchange for the 2012-2016 period. This type of research is descriptive, with 10 financial statements of tedftar plastic and packaging companies on the Indonesia Stock Exchange, with quantitative data and secondary data sources. In research and analyze financial performance by using activity ratios, namely inventory turnover and total assets turnover, solvency ratios, namely debt to asset ratio and debt to equity ratio. The results of the study show that the financial performance of plastic and packaging companies has decreased and increased not in accordance with standards effectiveness, this can be seen from the calculation of the activity and solvency ratios that have been carried out experiencing fluctuations and this results in some plastic and packaging companies not being good. Decreasing activity ratios occur due to the lack of the company's ability to manage inventory and the lack of companies utilizing their assets in producing efficient sales. As for the solvency ratio, it is still not optimal because there are still a number of plastic companies that have not been able to pay long-term obligations and too much debt that they have, so it is not comparable with the capital and assets owned by the company.
Keywords: Activity; Financial Performance; Solvabilit
EFFECT FRAMING DALAM PENGAMBILAN KEPUTUSAN INVESTASI TINJAUAN DARI KEMAMPUAN NUMERIK (STUDI EKSPERIMEN)
No full textThis paper aims to determine the differences in behavior in investment decision making between those given positive framing and negative framing by looking at good numerical abilities that have high numerical ability and low numerical ability. Conditioning is given to students who are already working. The design of this study uses factorial design that is 2x2, participants are given a case for what investment decisions will be taken, namely continuing investment or not continuing investment because of that the experimental results are analyzed using two-way ANAVA. The results description there were differences in investment decision making between partispann who were given positive framing with participants who were given negative framing and There are differences in investment decision in making between those who have a high numerical level and those who have low numerical abilities. The conclusions drawn from the results of this paper are that giving a framing effect will have an influence on investment decision making as well as numerical ability has differences in investment decision making.
Keywords: Framing; Investment Decision; Numerical Abilit
IMPLEMENTASI ENTERPRISE RESOURCES PLANNING (ERP) PADA BISNIS WARALABA Kentucky Fried Chicken (KFC)
No full textKFC is the largest and most famous chicken restaurant in the world with restaurant chains in more than 10,000 locations spread across 80 countries. KFC has more than 2000 franchises spread throughout the world. the large number of franchises owned by KFC has caused report integration to be difficult to validate and management has difficulty tracking inventory stocks. With this, KFC is burdened by several sources that are not integrated, resulting in a lot of time and money lost for the duplication of order entries and business processes in all outlets. The reason behind this problem is evident from systems that cannot communicate with each other. Therefore KFC Franchising updates the structure of corporate information technology supported by the use of computerized information systems that are closely related to the operation support system (OSS) and managing support system (MSS) as a solution to the problems that have been faced. Where this information system is used to maintain quality control programs for restaurant services so that the company's operations continue to run sustainably for the creation of product excellence and to develop and apply new ideas by making financial statements a measure to measure their contribution to business.
Keyword: Benefit and Risk; Enterprise Resource Planning (ERP); frenchise; implementation; managing support system (MSS); operation support system (OSS
PENGARUH KETIDAKTEPATWAKTUAN PELAPORAN KEUANGAN BERPENGARUH PADA REAKSI PASARPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2017
No full textThis study aims to determine the effect of profitability and firm size on the timeliness of financial reporting, and to determine the effect of financial reporting inaccuracies on market reactions. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2017. By using purposive sampling in the selection of samples, obtained as many as 40 listed companies which until April 1, 2013 have not submitted audited financial statements that expire on December 31, 2016-2017. The data analysis technique used in this study is multiple regression analysis. The results of this study prove that the profitability and size of the company influences the inaccuracy of financial reporting, while the imprecision of financial reporting does not affect the market reaction of manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2017
PENGEMBANGAN UMKM DARI PERSPEKTIF PENGEMBANGAN TEKNOLOGI INFORMASI AKUNTANSI
No full textThe Export Product Development Program (PPPE) is carried out on the Diva Lamp in Banjar Sapat, Tegalalang Village, Gianyar Regency and OMG Lamp located in Banjar Gentong, Tegalalang Village, Gianyar Regency. The craft products produced are room dividers, which are various types of room and interior partitions made from natural materials. The targeted output includes planning the separation of production space and product storefront space because in the production room, laying out facilities such as machines and work equipment is more permanent while the product storefront is more neatly arranged so that it creates a representative atmosphere for the customer. larger output with the same or fewer costs, smaller man hours, and or reduced machine working hours. Procurement is expected to reduce production prices and the length of time for completion of products so that the products produced can compete in the market. Improvements in terms of management, bookkeeping and marketing are carried out with the aim that administratively the operation of MSMEs can be more neatly organized so that it is easier in the process of planning, supervision and decision making. In terms of marketing, it is expected to add to the marketing model so that market share can be absorbed more optimally
PERAN SISTEM INFORMASI AKUNTANSI BERBASIS MOBILE BAGI PENINGKATAN KINERJA UMKM
No full textThe presence of a mobile-based Accounting Information System (AIS) for MSMEs is expected to play a role in improving the performance of MSMEs. This study aims to analyze the role of mobile-based AIS for MSMEs. The type of research is qualitative descriptive. The role measurement is done by measuring the performance of MSMEs before and after using AIS in managing their business. AIS plays a role if there are significant differences in MSMEs performance. MSMEs administrative management data is collected by observation, interviews and in-depth interviews. The sample is determined by the quota method and purposive sampling. The data analysis technique used is qualitative descriptive analysis. The results showed that mobile-based AIS plays a role in improving the business performance of MSMEs with indicators after the implementation of AIS MSMEs business administration is more neat and organized than before the implementation of SIA, after the implementation of mobile-based AIS, MSMEs was able to prepare its business financial statements. The ability of MSMEs to compile financial statements has implications for the ease of MSMEs getting financial assistance from banks